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Town of Islesboro, ME
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2021-07-22
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Part II: Selectmen's Policies
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Chapter 349 Finance
Part I: Ordinances
Ch 1
General Provisions
Ch 15
Boards
Ch 23
Camping
Ch 30
Cemeteries
Ch 45
Development Review
Ch 62
Fire Department
Ch 70
Floodplain Management
Ch 83
General Assistance
Ch 91
Groundwater Protection
Ch 116
Junkyards and Automobile Graveyards
Ch 125
Land Use
Ch 130
Municipal Broadband
Ch 142
Municipal Shore Areas, Pier and Float Use
Ch 167
Pollution Control
Ch 171
Property Assessed Clean Energy Program
Ch 186
Road Names and Address Numbers
Ch 200
Septage Disposal Control
Ch 209
Shellfish Conservation
Ch 221
Solid Waste Management and Recycling
Ch 248
Vehicles and Traffic
Ch 257
Victualers and Special Amusements
Part II: Selectmen's Policies
Ch 295
General Provisions
Ch 318
Committees and Other Appointments
Ch 323
Credit Card Policy
Ch 334
Employee Safety
Ch 349
Finance
Ch 349 Art I
Purchasing Policy
§ 349-1
Purpose.
§ 349-2
Definitions.
§ 349-3
Responsibilities of department heads.
§ 349-4
Purchase limits and procedures.
§ 349-5
Preparation of specifications.
§ 349-6
Quotation or bid summary form.
§ 349-7
Factors to be considered; notice of receipt.
§ 349-8
Accepting equipment on trial.
§ 349-9
Joint purchasing.
§ 349-10
Disposal of property.
§ 349-11
Petty cash.
Ch 349 Art II
Abatement Requests
§ 349-12
Duties of Board of Selectmen.
§ 349-13
Delegation of functions; hearings.
§ 349-14
Application form.
Ch 349 Art III
Fixed Asset Policy
§ 349-15
Compliance with GASB Statement No. 34.
§ 349-16
Capital asset definition.
§ 349-17
Capitalization method.
§ 349-18
Capitalization thresholds.
§ 349-19
Infrastructure assets.
§ 349-20
Other assets.
§ 349-21
Depreciation and useful life.
§ 349-22
Safeguarding and controlling fixed assets.
Ch 349 Art IV
Treasurer's Disbursement Warrant
§ 349-23
Signing by Board of Selectmen.
Ch 349 Art V
Acceptance of Gifts and Donations
§ 349-24
Accounting of unrestricted gifts and donations.
§ 349-25
Accounting of restricted gifts and donations.
§ 349-26
Criteria for acceptance of restricted gifts and donations.
§ 349-27
Fund-raising.
§ 349-28
Donations of equities.
Ch 349 Art VI
Auditor
§ 349-29
Annual selection; notifying State Auditor.
§ 349-30
Post-audit standards.
Ch 349 Art VII
Transfer Station Returnable Items
§ 349-31
Policy on returnables at Transfer Station.
Ch 349 Art VIII
Investment Policy
§ 349-32
Policy.
§ 349-33
Scope.
§ 349-34
Prudence.
§ 349-35
Objectives.
§ 349-36
Delegation of authority.
§ 349-37
Ethics and conflicts of interest.
§ 349-38
Prohibited interest.
§ 349-39
Authorized financial dealers and institutions.
§ 349-40
Safekeeping and custody.
§ 349-41
Maximum maturities.
§ 349-42
Internal controls.
§ 349-43
Accounting method.
§ 349-44
External management.
§ 349-45
Adoption of investment policy.
Ch 357
Foreclosed Property, Disposal of
Ch 382
Internet and Electronic Mail Policy
Ch 398
Kinnicutt Center Generator
Ch 422
Meetings and Officers
Ch 441
Pesticides
Ch 450
Recreational Areas
Ch 459
Roads and Driveways
Ch 479
Taxation
Ch 485
Town Facilities
Ch 491
Training
Ch 494
Unpaved Town Way Escrow Policy
Ch 496
Use of Upstairs Space
Ch 505
Video Monitoring Systems
Disposition List
Ch DL
Disposition List
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Chapter 349
Finance
[HISTORY: Adopted by the Board of Selectmen of the Town of Islesboro as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Disposal of foreclosed properties — See Ch.
357
.
ATTACHMENTS
349a Att A App Property Tax Exemption
349b Capital Assets of Local Gov
349c Policy Treas Disbursement Warrants
Article I
Purchasing Policy
chevron_right
§ 349-1
Purpose.
chevron_right
§ 349-2
Definitions.
chevron_right
§ 349-3
Responsibilities of department heads.
chevron_right
§ 349-4
Purchase limits and procedures.
chevron_right
§ 349-5
Preparation of specifications.
chevron_right
§ 349-6
Quotation or bid summary form.
chevron_right
§ 349-7
Factors to be considered; notice of receipt.
chevron_right
§ 349-8
Accepting equipment on trial.
chevron_right
§ 349-9
Joint purchasing.
chevron_right
§ 349-10
Disposal of property.
chevron_right
§ 349-11
Petty cash.
chevron_right
Article II
Abatement Requests
chevron_right
§ 349-12
Duties of Board of Selectmen.
chevron_right
§ 349-13
Delegation of functions; hearings.
chevron_right
§ 349-14
Application form.
chevron_right
Article III
Fixed Asset Policy
chevron_right
§ 349-15
Compliance with GASB Statement No. 34.
chevron_right
§ 349-16
Capital asset definition.
chevron_right
§ 349-17
Capitalization method.
chevron_right
§ 349-18
Capitalization thresholds.
chevron_right
§ 349-19
Infrastructure assets.
chevron_right
§ 349-20
Other assets.
chevron_right
§ 349-21
Depreciation and useful life.
chevron_right
§ 349-22
Safeguarding and controlling fixed assets.
chevron_right
Article IV
Treasurer's Disbursement Warrant
chevron_right
§ 349-23
Signing by Board of Selectmen.
chevron_right
Article V
Acceptance of Gifts and Donations
chevron_right
§ 349-24
Accounting of unrestricted gifts and donations.
chevron_right
§ 349-25
Accounting of restricted gifts and donations.
chevron_right
§ 349-26
Criteria for acceptance of restricted gifts and donations.
chevron_right
§ 349-27
Fund-raising.
chevron_right
§ 349-28
Donations of equities.
chevron_right
Article VI
Auditor
chevron_right
§ 349-29
Annual selection; notifying State Auditor.
chevron_right
§ 349-30
Post-audit standards.
chevron_right
Article VII
Transfer Station Returnable Items
chevron_right
§ 349-31
Policy on returnables at Transfer Station.
chevron_right
Article VIII
Investment Policy
chevron_right
§ 349-32
Policy.
chevron_right
§ 349-33
Scope.
chevron_right
§ 349-34
Prudence.
chevron_right
§ 349-35
Objectives.
chevron_right
§ 349-36
Delegation of authority.
chevron_right
§ 349-37
Ethics and conflicts of interest.
chevron_right
§ 349-38
Prohibited interest.
chevron_right
§ 349-39
Authorized financial dealers and institutions.
chevron_right
§ 349-40
Safekeeping and custody.
chevron_right
§ 349-41
Maximum maturities.
chevron_right
§ 349-42
Internal controls.
chevron_right
§ 349-43
Accounting method.
chevron_right
§ 349-44
External management.
chevron_right
§ 349-45
Adoption of investment policy.
chevron_right